Hi, as far as IP telephony goes the N95 supports VOIP directly so there is no need to use the PC!

(Check out Truphone & fring)

For listening to recordings I would have thought that bluetooth headphones would be better. The Nokia BH-500 BT headset has a 3.5mm socket to accept any headphones you like, and also comes with an adaptor to link it to your PC without the phone.